221. Deputy Michael Lowry asked the Minister for Finance to review the correspondence from a person (details supplied); if he will provide clarification on the interpretation by the Revenue Commissioners of section 86 of the VAT Consolidation Act 2010; the reason and when the Revenue Commissioners reviewed and changed its interpretation of section 86 of Act; the reason farmers are being refused refunds/reclaims of VAT; and if he will make a statement on the matter. [3019/24]

Summary

221. Deputy Michael Lowry asked the Minister for Finance to review the correspondence from a person (details supplied); if he will provide clarification on the interpretation by the Revenue Commissioners of section 86 of the VAT Consolidation Act 2010; the reason and when the Revenue Commissioners reviewed and changed its interpretation of section 86 of Act; the reason farmers are being refused refunds/reclaims of VAT; and if he will make a statement on the matter. [3019/24]

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• Revenue Commissioners

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